https://www.taxtmi.com/highlights?id=20490 Unexplained credits u/s 68 – Onus to prove - AO cannot brush aside the entire evidence on the pretext that party is not physically produced more so when it is apparent that it was physically impossible for assessee to ensure production of Kolkata party in one day’s short time. - AT en-us Wed, 29 Oct 2014 07:54:30 +0530 Wed, 29 Oct 2014 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20490 Unexplained credits u/s 68 – Onus to prove - AO cannot brush aside the entire evidence on the pretext that party is not physically produced more so when it is apparent that it was physically impossible for assessee to ensure production of Kolkata party in one day’s short time. - AT Highlights Income Tax Wed, 29 Oct 2014 07:54:30 +0530 https://www.taxtmi.com/highlights?id=20490